A PROJECT PRESENTATION ON THE IMPORTANCE OF COMPUTERS IN

ACCOUNTING AND ELECTRIC BANKING

BY
RIKIN GODWIN

A PROJECT REPORT SUBMITTED TO DEKLAG COMPUTER AND COMMUNICATION

IN FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF DIPLOMA IN
INFORMATION TECHNOLOGY.

OCTOBER 2017

i
APPROVAL
This work is research and written in accordance to the standard of project writing in Deklag computers
and communication and has been approved of by my project supervisor.

Project supervisor date

Mr. Joseph o. maka

Head of training date

Director date
Mr. Duncan lagble

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CERTIFICATION
This project work is entirely written and researched by me with the help of my project supervisors and
not a duplicate of somebody else’s work, but on original with reference taken from many angles as
source of information for this work.

RIKIN GODWIN DATE

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DEDICATION
This report is dedicated to the almighty GOD for giving me the sound health, strength and ability to pass
through this program successively and also to my parents MR and MRS RIKIN MBACHAB, my siblings
and friends for their financial and ethical support throughout this program.

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ACKNOWLEDGEMENT
All thanks to God almighty for the life and strength he gave to me throughout this program and also in
the research and writing of this project, for by his grace and mercy all things are possible.

To my teachers who taught me patiently and put up with me by encouraging me in my time of

weakness, thank you and may the good lord increase your effort. I also appreciate the effort of my
entire colleagues who did the program with me for their patience in putting me through in areas I did
not understand. May God Almighty bless us all.

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ABSTRACT
The research topic of this study is “the importance of computer in accounting and e-banking”. The
purpose of this study is to know the application of computerized accounting and how the positively
affect the accounting system. In this study we try to know the uses of computer and how they affect the
accounting system so as to see if it supersedes manual accounting. The researcher made use of primary
method of data collection which included questionnaires and personal interviews but most of the data
gotten was from the secondary method of data collection were official documents were gotten from
banks, websites and various works the importance of computer in the accounting system.

The research concluded that the advantages of computerized accounting system far outweigh its
associated challenges as it has impacted the financial reporting of the banks positively and boost
internet banking a lot. And also due to the widespread of computer trends and the change of the people
way of life it is recommended that banks should consider setting up effective computerize accounting
system as people are now technologically inclined and prefer e-banking to manual banking.

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TABLE OF CONTENT
I. Tittle page
II. Approval page
III. Certification
IV. Dedication
V. Abstract
VI. Table of content

CHAPTER ONE
1.0. Introduction

1.1. Definition of basic terms

1.2. Aim and objection

1.3. Statement of problem

1.4. Limitations of study

CHAPTER TWO
2.0. Literature review

2.1. Accounting

2.2. Roles / functions of accounting

2.3. Accounting system

2.4. Types of accounting system

2.5. Electronic banking

2.6. Forms of electronic banking

CHAPTER THREE
3.0. Methodology

3.1. Research design

3.2. Sampling size and sampling techniques

3.3. Data analysis

3.4. Method of data collection

CHAPTER FOUR
4.0. Types and why we use the computer system

4.1. Uses of computer

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4.2. Application of computer in accounting system

4.3. Merits and demerits of computerized accounting system

4.4. Importance of computer in e-banking

4.5. Effects of computer in accountancy

CHAPTER FIVE
5.0. Summary

5.1. Recommendation

5.2. Conclusion

reference

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CHAPTER ONE
1.0.INTRODUCTION

Computer technology and it’s usage have registered a significant development during the last decades.
Historically computers have been used effectively in science and technology to solve complex
computational and logical problems. They have been used for carrying out economic planning and
forecasting processes. Recently modern day computers have made their presence felt in business and
industries. The most important impact of computers has been on the manner in which data is stored
and processed within an organization. Although manual data processing for management information
system [MIS] has been quite common in the past, modern MIS would be nearly impossible without the
use of the computer system.

As based on this topic e-banking and online services stated in new York in 1981 when four of the city’s
major banks namely Citibank, chase Manhattan, chemical and manufactures Hanhovers offered home
banking services using the videotext system, but because of the commercial failures of the videotext
these banking services were never popular except in France where videotext (Mintel) was subsidized by
the telecom provider and UK where the Prestel system was used. In other words e-banking started in
the 1980’s when most large banks began offering online services and e-banking. Consumers initially
voiced safety concerns with banking but the banks were able to do so because online banking is cost
effective for the bank.

Stanford federal credit union was the first financial institute to offer online internet banking services to
all of its members in October 1994.

By October 2010, a third of bank customers were managing all of their finances online according to an
intuit survey. In that some customers said that the option to conduct all their financial tasks in one place
was the biggest advantage of e-banking.

1.1.DEFINATION OF BASIC TERMS

Importance: values, relevance or influence of something with great effects on people and things around.

Computer: it is an electric banking data processing devices that accepts, process, stores and output data
at high speed according to programmed institution.

E-banking: electronic banking is the operation of financial transaction through services between a
financial institution and its customers.

Accounting: the activity, practice or profession of maintaining the business records of a person or
organization and preparing forms reports for tax or other financial purposes.

Verification: the establishment of the truth or correctness of something by investigation or evidence.

Transaction: an instant of doing business of some kind between people especially an act of buying and
selling.

Customer: a person or organization that buys goods on services from a store or business.

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Cheque: a printed form that you can write on and sign as a way of paying something instead of using
money.

1.2.AIMS AND OBJECTIVES

The aim of this study is to examine the effect and importance of computerized accounting systems in
appraising the performance of the banking industries. And the specific objectives of this study are to:

 Examine if there is significant difference in customer patronage after the adoption of

computerized accounting system.
 Bring to the knowledge of the reader and the public as a whole the simple understanding of e-
banking and online services.
 The value of computers in e- banking and online accounting services to both the bankers and
the customer.
 To familiarize the researcher on some level with the technique on the subject matters and
explores the internet on the topic.
1.3.STATEMENT OF THE PROBLEM

Business managers need accounting information system (AIS) to control, plan and make both short and
long term decisions. Computerized accounting has been a useful tool in performance appraisal of
business organizations so as to increase stakeholder’s confidence in the organization and encourage
them in investigation more money in the organization. It needs important information must allow for
quick comparison between current and previous years data, offer financial statement for use by both
manager and stakeholders etc. hence the need for any computerized accounting system are accuracy,
speed and low cost of running the organization.

The problem here is whether the computerized accounting system in these banks are useful in
appraising the performance of its operation and whether computerized accounting system enhances
higher turnover and profitability in banks. Also a problem to check is whether the accounting record
keeping has been improved by computerized accounting or not.

1.4.LIMITATION OF STURDY

During the course of this research work the problems encountered are financial strains and lack of
required time for study and research.

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CHAPTER TWO
2.0. LITERATURE REVIEW

The e-banking and online services started in the 1980’s but never became popular until the 1990’s when
most large banks started offering the online services and e-banking and then invested and secured
services, time and money. Alongside with the mobile banking, the e-banking and online services are
used to transfer funds, pay bills, buy stocks, order checks and account transactions through the internet
and mobile phones has made some great effects in the accounting of business transactions.

2.1. ACCOUNTING

Accounting is not only the oldest but also the most stable of the management discipline in spite of its
stability and continuity; accounting has seen major changes during the past century. It would be
surprising if a century from now accounting is the same as today. Accounting provides financial
information about a business or a not-for-profit organizations, owners, managers, investors, and other
interested parties need financial information for decision making. Financial accounting is the act of
systematically identifying, measuring, recording, classifying and summarizing in a significant manner and
in terms of money, transactions and events which are in part at least of financial nature and
communicating, analyzing and interpreting the result there of.

2.2. ROLES/FUNCTIONS OF ACCOUNTING

Accounting to sunder (1997) a business organization can be seen as a set of contracts among various
participants: employees, shareholders, customers, vendors, managers, creditors, auditors and
government among others. Each part in the contract agrees to contribute resources for example,
employees, and mangers contribute skills, shareholders and creditors contribute capital, vendors
provide machinery and materials and customers provides cash. Therefore accounting plays five main
functions in an organization.

 Its first requirement is to devise a system measuring the contributions made by each agent. It
should also determine incentives due them. So as to know how much an agent receives as his
due.
 The accounting system measures, records and controls the outflow of resources from the
organization.
 The accounting system compares the data on resources inflows and outflows to determine who
has fulfilled his contract and to what degree such contract has been done.
 The accounting system helps assemble and maintain the contract set by finding the appropriate
participants in the factor markets for labor, mangers, customers, suppliers and investors.
 When contract term expires they are often renegotiated under changed circumstances or just
terminated.

2.3. ACCOUNTING SYSTEM

Hussy (2005) defines accounting system as the system designed to record the accounting transactions
and events of a business and account in a way that complies with its policies and procedures.

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Hartzell (2006) says that accounting system is a consistent way of organizing, recording, summarizing
and reporting financial information for management to make policy decisions, prepare budgets and
grant proposals and provide other financial reports also similar transactions must receive consistent
accounting treatment.

2.4. TYPES OF ACCOUNTING SYSTEM

Generally there are two types of accounting system, which are:

a. Manual accounting system: according to ama (2004) this is a system which uses specialized
journals to streamline the journalizing and posting procedures. To handle large volume of
transactions rapidly and effectively, it is useful to group the transactions into classes and to use
a specified journal for each one.
b. Computerized accounting system: arma (2004) defines this system as a system as a system that
uses a specialized machine called calculators and computers in gathering information. It is
technically known as electronic data processing (EDP) accounting system. A computerized
accounting system according to free online Merriam is a system which allows the user to enter
the transaction into the program once and all accounts are updated as necessary.

2.5. ELECTRONIC BANKING

E-banking or internet banking allows customers of a financial institution to conduct financial

transactions on a secure website operated by the institution, which can be retail or vital bank, credit
union or building society. It may include any transactions related to online usage.

To access a financial institute’s online banking facility; a customer having personal services and set up
some password (under various names) for customer verification. Financial institution now routinely
allocate customers numbers (also under various names) whether or not customers intend to access their
online banking facility, customers numbers are normally not the same as the account numbers because
a number of account can be linked to the customer number.

The customer will link to the customer number of any of those accounts which the customer controls,
which may be cheque, savings, loans, credit card and other accounts. To access online banking, the
customer would go to the financial institution’s website, and entire the online banking facility using the
customer number and password.

Bank customer can transact banking tasks through online banking including:

Fund transfer customer’s linked account

Paying third parties including bill payment

Loan application and transaction such as repayment and enrollment vices for example personal financial
management support such as importing data into personal accounting software.

A bank customer can perform some non-financial transactional task through online banking including.

Viewing account balances

Viewing recent transactions

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Downloading bank statement e.g. even in PDF format

Viewing images of paid cheques

Ordering cheque books

Downloading application for m-banking and e-banking

2.6. FORMS OF E-BANKING IN ACCOUNTING

Clients now use modern communication media for remote communication with their banks: a modern,
telephone, computer or payment card. E-banking is a service that specifically uses electronic
communication forms, they are divided in forms based on the instrument used. Which include:

 Telephone connection
 GSM sim toolkit
 Mail banking
 Payment instrument and self-service zones such as payment card
 Internet banking: used at home, offices as well internet café a selected place in advances e.g
home or office etc.
 Personal computers
 SMS banking
 Phone banking

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 CHAPTER THREE
3.0.METHODOLOGY

The methodology of research is a conceptual field work on while conduct of research as the
systematic and scientific method of collecting, presenting, analyzing and interpreting data for
purpose of arriving at dependable solution to human problem. The methodology for users on the
various method and technique employed by the researcher is the course of analyzing the data.

3.1.REDEARCH DESIGN

Saunders and Philip (2012) states that research design is general plan of how you will go about
answering your research questions it will contain clear objective derived from your intend to collect
data, how you propose to collect and analyze them.

Ani and ugwu (2007) adds that research design composes of prior decisions that takes together
provide a master plan for executing a research project. They continued that it is the specification of
procedures for collecting and analyzing the data necessary to help solve the problem at hand the
researcher used survey research design for the sturdy which was employed because of the research
topic for this study.

The survey research design was adopted to allow the collection of data about subject that that are
exclusively internal to the participant, such as attitudes, opinions, expectations, and intentions, and
data in these areas are important for the study. Furthermore, it is often obtained by using
questionnaires. These data are standardized allowing easy comparison.

3.2.POPULATION

Ozo (2007); states that population is the totality of people or object being considered for the
purpose of the sturdy. The population size will be restricted to the staff of 3 selected branches of
banks. The selected branches are A, B, AND C.

The population of the study was first divided in sub-population based on sections which comprises
of

1. Accounting/audit
2. Marketing
3. Administrative
4. Operation

After which the researcher systematically select the same staff in each sections depending on the
positions of sure staff in their department. Let’s say the total number of staff was 70 and they form the
population size therefore a possible population distribution table for bank branches A, B AND C will look
like this.

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S/N SECTIONS OF WORKERS BANK A BANK B BANK C TOTAL
A ACCOUNTING/AUDIT A1 B1 C1 A1 + B1 + C1
B MARKETING A2 B2 C2 A2 + B2 + C2
C ADMINISTRATION A3 B3 C3 A3 + B3 + C3
D OPERATION A4 B4 C4 A4 + B4 + C4
TOTA TOTAL TOTAL TOTAL TOTAL
L WORKERS IN WORKERS IN WORKERS IN WORKERS IN
BANK (AT) BANK (BT) BANK (CT) ALL BANK
(AT + BT + CT )

3.3.SAMPLING SIZE AND SAMPLING TECHNIQUES

Sample here refers to operation of the universe or population which reasonable reflects to opinion
attitude or behaviors of the entire group. Sampling / sample size is a process of selecting a proportion of
the population consider adequate to represent all the existing characteristics within the target
population for the purpose of generating the finding from the sample itself. The sample will be obtained
using the formula-taro yamene’s formula below:

n= N
1 + N (e)2
Where;
n = sample size
N = population size
e = significant level of error ( 0,05 ) 0r 5%
Therefore, assumed total number of staff = 70

n= 70
1+ N (e)2

n= 70
1+ 70(0.05)2

N= 70
1 + 70(0.0025)

n= 70
1.175

n = 59.5744
Therefore n= 60 sample size

Since the sample sizes of the population is 60 the researcher will issue the same number of question to
the staff of both banks to the responses in the study.

The sample random sampling technique for generalization to take place bowley’s proportional allocation
formula was applied thus; nh = n x nh

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Where N
Nh = number of questionnaires allocated to each firm

N = total sample size

nh = number of employee’s in each section of the population

n = population size

Therefore using bank A as a case study accounting sector nh = A1 x 20 = x1

AT
Marketing sector: nh = A2 x 20 = x2
AT
Administrative sector: nh = A3 x 20 = x3
AT
Operations sector: nh = A4 x 20 = x4
AT
Equal total number issued to the bank ( X1 + X2+X3+X4 = AF)

Using the same format calculate for bank B. and C and finding the equal total number issued to each
bank in order to know the total amount of work all staff in 3 banks will be able to do, compared with
when computerized accounting is used.

3.4.DATA ANALYSES

Data presentation means the various ways to carry the different forms of data obtained through various
data collecting techniques to enable the researcher prefer analyses and extract new meaning from it.
This research is targeted at understanding in a comparative analysis the effects of computerized
accounting system on the performance of banking industries and derived by way of questionnaire
administration are presented and analyze and so is done by statistical calculations/computations as tool
for hypothesis is analyses of variance ( ANOVA) and percentages. At the end inferences and calculations
are bases on the statistical calculations.

3.5.METHOD OF DATA COLLECTION

PRIMARY SOURCES

These are data collected firsthand by the user or his paid agent. This refers to data gathered as a result
of direct interaction with respondents in this project work questionnaires were respondents in this
project work questionnaires were given to bank staff to answer which contains the importance of
computer performance and how it effects the accounting system.

SECONDARY SOURCES

These are data obtained second hand from published or recorded sources and used for a purpose
different from that of the agency that initially collected or publish the data. Some of the data gotten for
this work are from secondary sources like documents on computers and the accounting system,
textbooks, websites etc.

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CHAPTER FOUR
4.0. TYPES AND WHY WE USE THE COMPUTER SYSTEM

Computer has revolutionized all types of industries and that has proved to be a boon to mankind. A
computer is one of the most brilliant inventions ever made by mankind. Thanks to computer technology
we have reached a level were we can now process and achieve data in large amount thereby enabling us
to rest on basis by employing computer memory for large storage of information.

The different types of computers are based on different aspect, when based on operational principles
they are analog, digital and hybrid computers while when classified bases on style, size and processing
powers we have mainframe, microcomputers and personal computers such as laptops, minicomputers,
tablet etc.

a. ANALOG COMPUTERS: these are almost extinct today. The are different from digital and use
continues mathematical operations and utilizes mathematical and electrical energy.
b. DIGITAL COMPUTERS: these use digital circuits and are designed to operate on two states
namely bits 0 and 1. They are analogous to states ON AND OFF. Data on these computers are
suitable for complex computation and have higher processing speeds. They are programmable
and either general or special purpose computers, a digital device sometimes allow users to take
pictures and store the photographic image digitally instead of using traditional film.
c. HIBRID COMPUTERS: these are combinations of both digital and analog computers in this type of
computer the digital segments perform process control by conversion of analog signals to digital
ones.
d. MAINFRAME COMPUTERS: according to vermaat and shelly (2001) a mainframe is a large,
expensive and powerful computer that can handle hundreds or thousands of connected users
simultaneously. Mainframes store tremendous amount of data, instruments and information.
Most co-operations uses mainframes for business activities.
e. MICRO COMPUTERS: micro computers are the least powerful yet most widely use and fastest
growing type of computer. They do not occupy as much space as mainframes do. When
supplemented with a keyboard and mouse microcomputers can also be known as personal
computer.
f. DESKTOP COMPUTERS: according to O’leary (2011) the are small enough to fit on top of or
alongside a desk yet are too big to carry around. A desktop is intended to be used in a single
location and power consumption is not as critical as that of laptops.
g. LAPTOPS/NOTEBOOK: also portable, light weight and fit into most briefcases. Laptops are similar
in operations to desktops, laptops computer are miniaturized and optimized for mobile use.
Laptops run a single battery or an eternal adopter that charges the computers battery. They are
enabled with an inbuilt keyboard and a touch pad acting as mouse and a liquid crystal display.
4.0.USE OF COMPUTERS

Today most large and medium sized organizations are almost totally dependent on their computers.
Routine uses of computer are given below:

I. Accounting, billing, inventory control system

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 II. Payroll and personal records
III. Stock control
IV. Sales accounts records
V. Costing and budgetary control
VI. Production control
4.1.APPLICATION OF COMPUTERS IN ACCOUNTING

Some applications of computer in an accounting system are:

1. WORD PROCESSOR: word processing is a software application used in preparing the types of
scripts used in computing facilities for the storage and manipulation of text for example word
processor has the ability to merge names and addresses with standard text.
2. DATA BASE: it is simple collections of information (data) on a particular subject. Data base file
allows you to manipulate the data in desired form. So database allows us to work on facts and
figures to store and manipulates data in any desired way.
3. SPREADSHEET: this is one of the software programs which have increased the utility of
computers for accounting purpose. This programs helps you to draw vertical as well as
horizontal columns on a large sized paper.
4.2.MERIT AND DEMERITS OF COMPUTERIZED ACCOUNTING SYSTEM

MERITS

 Speed: when data instructions and information flow along electronic circuits in a computer, they
travel at incredibly fast speeds. Many computers process millions or trillions of operations in a
single second.
 Reliability: the electronic components in modern computers are dependable and reliable they
rarely break or fail.
 Consistency: give the same input and process; a computer will produce the same result
consistently.
 Storage: a computer can transfer data quickly from storage to memory, processes it and then
stores it again for future use.
 Communications: must computers today can communicate with other computers often
wirelessly.

DEMIRITS

 Health risk: prolonged or improper use of computer can lead to disorders or injuries of the
hands, wrists, elbow or eyes.
 Violations of privacy: nearly every life event is stored in a computer somewhere- in medical
records, credit reports, tax reports etc. these can be stolen or lost.
 Impact on environment: computer manufacturing processes and computer waste are depleting
material resources and polluting the environment.
4.3.IMPORTANCE OF COMPUTER IN ELECTRONIC BANKING

Businesses rely on efficient and rapid access to banking information for cash flow, auditing and daily
financial transaction processes and 24-hours banking options. In an information driven business climate,

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companies who do not use e-banking are at a competitive disadvantage. The following are the
importance of e-banking.

a. ACTIVITY REVIEW: business owners, accounting staff and other approved employees can access
routine banking activities such as deposit cleared checks and wired funds quickly through an
online banking interface. This ease of review helps ensure the smooth processing of all banking
transaction on a daily basis. Rather than waiting for months statement thereby detecting errors
or delays and finding a solution.
b. PRODCTIVITY: e-banking leads to productivity gains, automating routine, bill payment,
minimizing the need to physically visit the bank and the ability to work as needed not waiting for
bank hours.
c. LOWER BANKING COST: banking relationships and cost are often based on resource
requirements.
d. REDUCED ERRORS: utilizing e-banking reduces banking error. Automation of payment wires or
other consistent financial activities ensures payments are made on time and may prevent error
caused by keyboard slips or user error.
e. REDUCED FRAUD: increased scrutiny of cooperation financial through audits and anti-fraud
measures require a high level of visibility into banking activities, which makes it harder for any
fraudulent activity to be done.
4.4.EFFECTS OF COMPUTER IN ACCOUNTANCY
a. INCREASED PRODUCTIVITY: computers are renowned for efficiency and accounting is not an
exception to this rule. The use of computerized accounting eliminates duplicating entries, hand
written ledgers and manual calculations, saving staff time and allowing them to handle larger
number of transaction and reports at a time.
b. TRAINING: when getting a new accounting system, there is always time and energy spent in
training. After a system is brought then about every year new versions are released with
changes that may need some extra training getting used to.
c. ENHANCED AND ACCURACY: so many calculations are required for accurate accounting,
computers are an ideal solution to human error. While error may still be in data entry, the
computers calculation will increased the accuracy and reliability of the computers reports.
d. INITIAL COST: despite many advantages, one disadvantages of computerized accounting is the
initial cost of establishing the system, while the price of computer has fallen dramatically year
after year accounting software remains expensive and can cost thousands of dollars.
e. FLEXIBILITY AND TIMELINESS: computerized accountings excels at manipulating data and
provides flexibility in reporting and data analysis that manual accounting cannot match.
f. RELIABILITY: computerized accounting system is by nature vulnerably to issues such as
computer viruses, power failure and hardware failures which may impact the reliability and
availability of the system.
g. STAFF: satisfaction by eliminating much of the routine work involved in manual accounting,
computerized accounting allows staff to focus on wider ranging tasks such as manual
calculation.
h. EASE OF DATA PROTECTION: in the event that data is corrupted or reports are damaged or lost,
computerized accounting provides instant restoration from backup may be maintained on-or
off- site for additional protection of vital information.

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 CHAPTER FIVE
4.0.SUMMARY

The researcher study in consideration of it’s objectives had made useful findings from the data collected
from extensive research and hypothesis formulated and started. Based on the outcome of the
investigation a summary of the findings made are as follows:

1. There is a relationship between the application of the computer and manual system in the
accounting system of the banking industry. This was found to be true because the application of
a computerized accounting system in banking operations aids quick customer services decisions
making process and quality performances than in manual accounting system.
2. It is evident that the computerized accounting system enhances higher turnover and profitability
in banks.
3. It is evident that the computerized accounting system is an effective means of keeping
accounting record.
4. The application of computerized accounting system is effective in strengthening the control
system and accountability of banks.
4.1.RECOMMENDATION

From the findings of this study the following recommendations are therefore made to enhance the
accounting system:

1. Rural banks should take advantage of the excellent benefits derive from the adoption of well-
designed computerized accounting system.
2. The government should accelerate actions that will create an enabling environment in order to
stimulate growth in the banking sector e.g. cashless policies etc.
3. All banks should utilize information technology to render services that meet the genuine needs
of the customers and if there’s change in the customer lifestyle the banks should change along
rapidly.
4.2.CONCLUSION

Computerized accounting system which is technically known as electronic data processing (EDP)
accounting system is an integrated, computer- based used machines system which allows the user to
enter the transaction into the program once and all accounts are updated on necessary. It is also a
specialized machine system used in gathering information. It also provides information for decision
making functions and has been of tremendous benefits not only in banks but also in all manner of firms
and organization. Computerized accounting system has been able to help facilitate the provision of
timely and quick customer service delivery, accurate and reliable information. It has also brought about
quality performance in banking operations by abiding by the accounting instructions and guidelines
which help to minimize rise challenges especially during e-banking and online services.

Though the cost of maintainers and designing an effective computerized accounting system is high it is
still the best and most useful system that can be used in accounting.

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2. Ama (2003) G.A.N fundamental of public sector accounting and finance. Nigeria: Amazon’s
publication ventures.
3. Ama G.A.N. (2004) simplified financial accounting Nigeria: john Jacob’s classic publishers ltd
4. Hartzell, D (2006) dictionary pf management. India academic publishers
5. O’Leary, T.J (2011) computing essentials computer 2011. New York: McGraw hill Inc. publication
6. Ozo, oro, ani and ugwu (2007). Introduction to project writing. Enugu new dimension publishers.

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